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The First 100 Days Updates & Resources

Click here to access insights and external resources collected by Nelson Mullins on the first 100 days of the new presidential administration and Congress. These articles and fact sheets are non-partisan in nature and address the impact of each on various industries and client sectors.

COVID-19 Resources

Click here to access our extensive COVID-19 resources that address a wide variety of topics in general and by industry.

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Winston-Salem Partner Gray Wilson Authors N.C. Civil Procedure Fourth Edition

January 14, 2021

Winston-Salem Partner Gray Wilson Authors N.C. Civil Procedure Fourth Edition


Oct. 12, 2020

How the COVID-19 Pandemic Impacts Pennsylvania Tax Lien Sales

By Randall L. Saunders, Jonah Samples


In an article for the Pennsylvania Institute of Certified Public Accountants’ (PICPA) CPA Now blog, Randall L. Saunders and Jonah D. Samples explain the impact of the COVID-19 pandemic on Pennsylvania Tax Lien Sales. Like many other areas of the law, the authors write that “it is likely tax sales in Pennsylvania will be affected in both the short and long term” due to COVID-19.

Saunders and Samples contrast these effects with Pennsylvania tax sales under normal conditions, which they caution was a complicated venture even before the pandemic. Now, social distancing guidelines, proposed legislation, and implications of the CARES Act could all change the tax sale process. Because each county is responsible for conducting its own tax sales, the authors urge tax sale investors to consider that each county tax claim bureau will respond differently to these challenges.

The authors write, “As new questions arise, staying informed is more important than ever for tax sale investors. Read the fine print of any federal, state, or local guidance and stay informed regarding the current status of delinquent taxes and tax sales in Pennsylvania.”